I have been doing taxes for many years now. If one starts a biz and can not show a profit in less than 5 years it becomes a hobby! The IRS does not care if that Biz is construction or quilting they just will not let u keep showing a lose on your tax return. With that said buy the time u take all the deductions for your materials & the depreciation on a $15,000.00 plus dollars for a long arm. Unless u are putting out 2 quilts a day I would have no idea on how you could make any money!